https://www.taxtmi.com/caselaws?id=796545 Service-tax exemptions for original works supplied to government bodies depend on the prescribed non-commercial-use, recipient and temporal conditions. Construction of market infrastructure under a government scheme requires evidence that its use is predominantly non-commercial; fee-based use without proof of statutory public-function status or treasury remittance does not establish that condition. Government-approved residential housing projects may qualify where work orders show supply to the relevant government housing authority. Entry 14A applies only to original-work contracts entered into before the specified cut-off date, making contract date determinative for school-construction exemption. en-us Tue, 28 Jul 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796545 Service-tax exemptions for original works supplied to government bodies depend on the prescribed non-commercial-use, recipient and temporal conditions. Construction of market infrastructure under a government scheme requires evidence that its use is predominantly non-commercial; fee-based use without proof of statutory public-function status or treasury remittance does not establish that condition. Government-approved residential housing projects may qualify where work orders show supply to the relevant government housing authority. Entry 14A applies only to original-work contracts entered into before the specified cut-off date, making contract date determinative for school-construction exemption. Case-Laws Service Tax Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796545